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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 9 Months Ended
Jan. 31, 2023
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]  
SCHEDULE OF INVENTORY

   January 31, 2023   April 30, 2022 
Finished Goods  $1,786,009   $4,397,098 
Component/Replacement Parts   2,064,041    2,559,848 
Capitalized Duty/Freight   416,169    1,328,198 
Inventory Reserve   (300,000)   (100,000)
Total  $3,966,219   $8,185,144 
SCHEDULE OF DERIVATIVE LIABILITIES

The Company’s derivative liabilities were calculated using Level 2 assumptions on the issuance and balance sheet dates via a Black-Scholes option pricing model and consisted of the following ending balances and gain amounts as of and for the nine months ended January 31, 2023:

 

Note derivative is related to  January 31, 2023
ending balance		   (Gain) loss for nine months ended
January 31, 2023		 
4/11/21 profit guaranty  $1,429,620   $368,070 
8/6/21 convertible notes   187,810    (2,525,524)
6/17/22 underwriter warrants   11,878    (52,604)
Other derivative liabilities eliminated in uplist   -    (1,604,413)
9/30/22 warrants issued with common stock   11,279,572    (1,000,715)
1/6/2023 warrants issued with note payable   5,235,056    1,519,499 
Total  $18,143,936   $(3,295,687)
SCHEDULE OF WARRANTS GRANTED VALUATION USING BLACK-SCHOLES PRICING METHOD

The Company also recognized derivative expense of $7,280,405 at inception on the warrants issued in connection with a funding on September 30, 2022 and $1,715,557 at inception on the warrants issued in connection with a funding on January 6, 2023. The Black-Scholes option pricing model assumptions for the derivative liabilities during the nine months ended January 31, 2023 and year ended April 30, 2022 consisted of the following:

 

   Nine Months Ended
January 31, 2023		   Year Ended
April 30, 2022		 
Expected life in years   3.51-10 years    1.95-4.3 years 
Stock price volatility   50 - 150%   50%
Risk free interest rate   2.90%-4.34%   2.67%-2.90 %
Expected dividends   0%   0%
Warrant [Member]  
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]  
SCHEDULE OF WARRANTS GRANTED VALUATION USING BLACK-SCHOLES PRICING METHOD

The warrants granted during the nine months ended January 31, 2023 and year ended April 30, 2022 were valued using a Black-Scholes option pricing model on the date of grant using the following assumptions:

 

   Nine Months Ended
January 31, 2023		   Year Ended
April 30, 2022		 
Expected life in years   5 – 10 years    5 – 10 years 
Stock price volatility   50% - 150%   50% - 148%
Risk free interest rate   2.50% - 4.27%   0.77% - 1.63%
Expected dividends   0%   0%